Guidance

Double Taxation Treaty Passport Scheme: terms, conditions and guidance

Find out about the terms and conditions for the Double Taxation Treaty Passport Scheme.

• From: HM Revenue & Customs
• Published: 20 October 2023
• Last updated: 16 April 2024 — See all updates

Documents

Terms and conditions and guidance for the Double Taxation Treaty Passport Scheme

ODT, 25 KB

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Details

The Double Taxation Treaty Passport Scheme terms and conditions and guidance applies to loans entered into between non-resident lenders and borrowers who make UK source interest payments.

Published 20 October 2023
Last updated 16 April 2024 + show all updates

1. 16 April 2024

   DTTP30620 DTTP2A process — syndicated loans has been removed from the terms and conditions and guidance for the Double Taxation Treaty Passport Scheme.

2. 24 October 2023

   The email address for the Double Taxation Treaty team has been updated.

3. 20 October 2023

   First published.